BHANU PRATAP SINGH Vs. STATE OF M P

JUDGEMENT

(1.) This petition is directed against an order (annexure P4) dated December 4, 2009, passed by the Commercial Tax Officer, Sagar Circle I in Case No. 7 of 2008 for the assessment year April 1, 2004 to March 31, 2005, by which the Commercial Tax Officer reopened the case under section 28(1) of the Commercial Tax Act and liability of entry tax of Rs. 81,993 along with penalty of Rs. 81,993 was imposed on the petitioner.

(2.) The facts of the case are thus :

(3.) It is submitted by the petitioner that respondent No. 2 committed an error of jurisdiction in imposing the penalty on the petitioner for the amount of tax, which was already paid and refunded to the petitioner vide order (annexure P2). That the tax was already deposited and after the earlier assessment, excess amount of tax was refunded to the petitioner.